Academic Seminar on “Financial Reporting Quality, Debt Maturity, and Investment Efficiency”

On April 15, 2024, the Faculty of Accounting at Ton Duc Thang University held a Journal Club session featuring the paper “Financial Reporting Quality, Debt Maturity, and Investment Efficiency”, presented by Ms. Bui Thi Bich Lien, MSc.

In the opening section, Ms. Bui Thi Bich Lien highlighted the strengths of the paper, emphasizing its theoretical foundation in identifying the research gap and the importance of understanding the relationship between financial reporting quality, debt maturity, and investment efficiency in today’s business environment. This provided a solid basis for subsequent discussions on the research objectives, methodology, and findings.

During the main discussion, faculty members engaged in an in-depth analysis of various aspects of the study, from the measurement of investment efficiency to approaches for addressing endogeneity. The thought-provoking questions raised during the session fostered active academic exchange and new perspectives, deepening participants’ understanding of the topic.

The session successfully broadened the faculty members’ knowledge and provided a valuable foundation for future research applications in the field.